Exempting live presentations from retail sales and use tax.

SB 5980 would exempt live presentations (such as concerts, theater, and similar events) from Washington State's retail sales and use tax. This bill amends RCW 82.04.050 and 82.04.192 to remove live performances from the definition of "retail sale," meaning ticket sellers would no longer collect sales tax on these events. The change directly affects businesses selling tickets to live performances, including venues, promoters, and event organizers. The bill is currently pending in the legislature after being prefaced and referred to the Ways & Means committee.